The Internal Quality Evaluation of Management Accounting Curriculum in Iran: The perspective of students and Professors

The aim of this study is to evaluate the internal quality of management accounting curriculum in Iran using the nine elements of the curriculum in the Francis Klein Pattern (1991). The statistical sample of this research include 300 students of at least the third semester of management accounting who have been selected by proportional assignment in stratified sampling and 46 teachers of management accounting who have been selected purposefully. The results show that from the perspective of professors, curriculum objectives, learning activities and grouping are at an undesirable level; but the elements of content, teaching strategies, time, evaluation and educational materials and resources are at a moderate level and the element of place is at a desirable level. From the students' point of view, the elements of grouping and educational materials and resources are at the intermediate level and the rest of the elements are at the desired level.